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  2. Kanban (development) - Wikipedia

    en.wikipedia.org/wiki/Kanban_(development)

    The diagram here shows a software development workflow on a kanban board. [4]Kanban boards, designed for the context in which they are used, vary considerably and may show work item types ("features" and "user stories" here), columns delineating workflow activities, explicit policies, and swimlanes (rows crossing several columns, used for grouping user stories by feature here).

  3. Kanban - Wikipedia

    en.wikipedia.org/wiki/Kanban

    A Kanban card together with the bag of bolts that it refers to. Kanban cards are a key component of kanban and they signal the need to move materials within a production facility or to move materials from an outside supplier into the production facility. The kanban card is, in effect, a message that signals a depletion of product, parts, or ...

  4. Kanban board - Wikipedia

    en.wikipedia.org/wiki/Kanban_board

    A kanban board in software development. Kanban can be used to organize many areas of an organization and can be designed accordingly. The simplest kanban board consists of three columns: "to-do", "doing" and "done", [3] though some additional detail such as WiP limits is needed to fully support the Kanban Method. [4]

  5. Management accounting - Wikipedia

    en.wikipedia.org/wiki/Management_accounting

    Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.

  6. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Consistency principle: The company uses the same accounting principles and methods from period to period. Conservatism principle : When choosing between two solutions, the one which has the less favorable outcome is the solution which should be chosen (see convention of conservatism )

  7. Management accounting principles - Wikipedia

    en.wikipedia.org/wiki/Management_Accounting...

    Operating under the direction of the American Accounting Association, CACS had determined to develop accounting principles and standards for all fields of accounting. [9] 1954 – Benninger. The Accounting Review. "The principles accepted would not need to be restrictive, except in the sense that any proper practice restricts departure from it.

  8. Outline of accounting - Wikipedia

    en.wikipedia.org/wiki/Outline_of_accounting

    The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.

  9. Backflush accounting - Wikipedia

    en.wikipedia.org/wiki/Backflush_accounting

    The principle is the following: output= initial inventory + input - final inventory At the end of the accounting period the inventory is assessed through stock-taking: inventory asset account = expense account At the beginning of the accounting period the stock is canceled using the opposite booking: expense account = inventory asset account